Registered number: 05789921 Charity number: 1113894 

## **JANE TOMLINSON APPEAL** 

**(A company limited by guarantee)** 

**TRUSTEES' REPORT AND CONSOLIDATED FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 DECEMBER 2022** 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## CONTENTS 

||Page|
|---|---|
|**Reference and administrative details of the Company, its Trustees and advisers**|1|
|**Trustees' report**|2 - 11|
|**Independent auditors' report on the financial statements**|12 - 15|
|**Consolidated statement of financial activities**|16|
|**Consolidated balance sheet**|17 - 18|
|**Company balance sheet**|19 - 20|
|**Consolidated statement of cash flows**|21|
|**Notes to the financial statements**|22 - 45|





## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS _FOR THE YEAR ENDED 31 DECEMBER 2022_ 

|**Trustees**|Stephen Whiteside,Chair|
|---|---|
||Suzanne Tomlinson,Secretary|
||CraigMaher|
||Robert Shaw|
||Adrian Fitzpatrick|
|**Company registered**<br>**number**<br>05789921<br>**Charity registered number**<br>1113894<br>**Registered office**<br>Unit 5, Madison Court<br>George Mann Road<br>Leeds<br>West Yorkshire<br>LS10 1DX<br>**Auditor**<br>BHP LLP<br>New Chartford House<br>Centurion Way<br>Cleckheaton<br>BD19 3QB<br>**Bankers**<br>Yorkshire Building Society<br>46/48 Commerical Street<br>Rothwell<br>Leeds<br>West Yorkshire<br>LS26 0AW<br>**Solicitors**<br>Thomson & Cooke<br>12 Stamford Street<br>Stalybridge<br>Cheshire<br>SK15 1LA||



Page 1 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## TRUSTEES' REPORT 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

The Trustees present their annual report together with the audited financial statements of the Group for the year 1 January 2022 to 31 December 2022. The annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). 

Since the group and the Company qualify as small under section 383 of the Companies Act 2006, the group strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted. 

## _**Objectives and activities**_ 

## **a. Policies and objectives** 

The Jane Tomlinson Appeal supports: 

1. the relief and prevention of sickness and suffering and the promotion of health; and 

2. such other exclusively charitable purposes the trustees may from time to time determine. 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. 

## **b. Strategies for achieving objectives** 

"'Helping children to be happier and healthier and improving the lives of people living with cancer" - Jane Tomlinson Appeal Mission Statement 

The Jane Tomlinson Appeal is the legacy of the inspirational Jane Tomlinson CBE and exists to support children's health and wellbeing and to improve the lives of people with cancer. Jane Tomlinson was an amateur athlete and fundraiser known the world over for completing a series of exceptionally difficult endurance challenges- despite being diagnosed with incurable cancer. Given six months to live in 2000, Jane defied her prognosis and endured countless courses of medical treatments, to achieve some truly epic endeavours. These included a full Ironman, two half ironman’s, the London Marathon (three times) and three long distance bike rides: John O'Groats to Land's End, Rome to Home(Leeds) and her final huge challenge, a 6,781.8 km 'Ride Across America'. 

During her lifetime, Jane raised around £1.85 million for her chosen charities, including Macmillan Cancer Support, Sparks (the children's medical research charity) and Martin House Children's Hospice. 

Jane, who was honoured with an MBE and CBE from the Queen, also helped to establish this charity in her name in April 2006 in the hope that funds would continue to be raised for causes she cared about. 

Initially operating as a grant-giving charity, the Trustees took the decision to refocus the Jane Tomlinson Appeal back in 2018. They determined the charity should focus on delivering four key pillars, in line with the original ethos of the charity. Those areas are: Kinesio taping for the relief of cancer symptoms; research into a blood test for the early diagnosis of breast cancer; health and wellbeing programmes for primary school age children and its new OWLS (Overcoming Worry, Loss and Sadness) children's bereavement service. 

Page 2 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

TRUSTEES' REPORT (CONTINUED) 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## _**Achievements and performance**_ 

## **a. Main achievements of the Company** 

During 2022 Covid still had a significant impact on the Charity's ability to generate income. Notwithstanding this, all four pillars continued to be supported. Details of the four projects and our activities during the year are noted below. 

## **b. OWLS Children's Bereavement Service** 

OWLS (Overcoming Worry, Loss and Sadness) Children's Bereavement Service was launched in August 2019 and was the realisation of a long-held wish by the Tomlinson children to support other youngsters through the death of a loved one. 

During 2020 the OWLS service was outsourced to Just ‘B’ based in Harrogate. 

Having experienced the death of their mother at a young age, they understand all too well the difficulties young people can face, both in the long and short-term. 

Based in Leeds, but also covering the immediate surrounding areas, the OWLS service is available to children aged 4 to 11 who are not receiving bereavement support elsewhere. Unlike many other organisations in this sector, the aim is still to be able to provide access to one-to-one sessions with an experienced children's Bereavement Support Worker for those youngsters most severely affected by their grief. 

OWLS offer: 

• Practical and emotional advice and support for families 

• 'Peer support' activity sessions for bereaved children to meet others in a similar situation and to explore their feelings 

• One-to-one therapy for those children most severely affected 

The service is entirely free to access and referrals are accepted from schools, social workers, health professionals - or from families or carers directly. 

• A parent of children under 18 dies every 22 minutes in the UK; around 23,600 a year. 

• This equates to around 111 children being bereaved of a parent every day. 

• One in 29 schoolchildren has been bereaved of a parent or sibling - that's a child in every class. 

• In Leeds alone around 260 parents die each year. 

• Statistics show that adults who experience a bereavement in childhood are also more likely to experience problems in later life; they are more likely to suffer unemployment, have problems with substance abuse and are more likely to be involved in the criminal justice system. 

Page 3 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

TRUSTEES' REPORT (CONTINUED) 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **Achievements and performance (continued)** 

## **c. Kinesio Taping** 

The pillar remains very close to the Tomlinson Family and Trustees. The Appeal expects to relaunch the service in 2023. 

Jane Tomlinson underwent Kinesio Taping during the final few months of her life. This taping, the sort of strapping seen on professional athletes made a significant difference to the quality of her life, helping her to breathe more easily, eat and drink and, crucially, to spend more quality time with her family, making memories. 

Such was the apparent immediate benefit of the taping which her physio applied with 'no real expectation' that it became one of Jane's final wishes to establish whether other people with cancer might also benefit from this non-drug therapy. 

To that end, the Appeal, in partnership with Leeds Beckett University, funded a four-year PhD exploring the potential benefits of Kinesio Taping for the relief of cancer symptoms. 

On the basis of that research, in 2018, the Appeal launched its own programme, the first of its kind, of fully funded physiotherapy study days across the UK. 

The premise was that physiotherapists working on the treatment of cancer patients could come together to learn more about the technique in theory and practice and its potential benefits to their patients. 

Led by the renowned Team GB physiotherapist Alison Rose, who also treated Jane Tomlinson, the first session took place in October 2018 and was immediately oversubscribed with 18 healthcare professionals attending from across the north of England. Such was the interest; a waiting list was established for future sessions. The establishment of the programme was covered extensively in the media, including on television. 

As well as learning about the theory around Kinesio Taping in cancer patients and looking at clinical reasoning, attendees learn practical application techniques and are provided with an amount of Kinesio tape to allow them to start offering the therapy to their patients as soon as possible. 

## **d. M2 (formerly Mini Mermaids)** 

M2 activated in primary schools for Year 3-6, helps girls create a foundation of self-confidence, self-esteem and selfcompassion through a combination of movement and mindfulness. The lessons of M2 strengthen a girl’s mental, emotional and physical wellbeing and provide them the tools to manage pressure – from peers, from society and from herself, about how she should look, feel and behave. 

Research shows girls drop out of physical activity at greater rates and at earlier ages than boys. At the same time, girls' confidence begins to decline by age 9. Therefore, M2 engages girls before these declines begin and instils a love of being active and how it links to how they feel (their mental health). 

The programme received the final balance of £10,000 in 2022.  This related to expenditure in 2021. Trustees fully expect funding to continue in 2023. 

Page 4 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## TRUSTEES' REPORT (CONTINUED) 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **Achievements and performance (continued)** 

## **e. Research into the early detection of breast cancer** 

Utilising funds granted by the Appeal and many others, scientists at the University of Nottingham are developing a test to detect breast cancer cells much earlier than is currently possible. The technology detects specific proteins in the blood and has already been shown to be successful in a trial of lung cancer patients. 

If successful, it is hoped the research would lead to the creation of a specific blood test for breast cancer. The blood tests would work by identifying the body's earliest immune response to the presence of the cancer and they are expected to be able to diagnose sufferers up to four years before the disease might show up in traditional screening methods, such as mammograms. 

By finding cancer earlier, more people will have a greater chance of survival. Patients can be offered curative treatment before cancer progresses to later and most often incurable stages. The University of Nottingham team are using similar technology to develop tests for use in colon cancer. In time, the technology could then be applied to other solid cancers, such as hepatocellular, pancreatic and prostate cancer. 

Trustees had previously committed to fund a further £10,000 for 2023. In July 2023, the Trustees agreed to fund a further three years at £10,000 per year. 

## **f. Organisational structure** 

Trustees are delighted that Julie Ward who has a wealth of knowledge in the charitable sector, accepted the position of Interim Appeal Manager in 2022. 

## **g. Donations** 

For the year ended 2022 it is very pleasing to report the Charity received £55,557 (2021 - £39,625) in non-group donations. 

## **h. Fundraising** 

The Jane Tomlinson Appeal welcomes donations from the public and businesses. It does not use any professional fundraiser or commercial practitioner to carry out activities on its behalf. The Jane Tomlinson Appeal is not a participant of a voluntary scheme for regulating fundraising or any voluntary standard of fundraising for the activities carried out on behalf of the charity. Should the charity at some point in the future undertake a specific fundraising campaign or start to generate more income through fundraising, the Trustees may look to sign up to a voluntary fundraising code. 

## **i. Grants** 

Grants have been made in line with the four pillars, these include: 

£20,000 for Breast cancer early detection project. 

£25,792 for OWLS support days. 

Page 5 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

TRUSTEES' REPORT (CONTINUED) _FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## _**Financial review**_ 

## **a. Going concern** 

After making appropriate enquiries, the Trustees have a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. 

## **b. Reserves policy** 

The Appeal's Reserves Policy aims to ensure the long term resilience of the charity and its operations. 

In agreeing this policy, the Trustees believe that it is in the best interests of the Charity and its beneficiaries that it protects and safeguards the assets of the charity and ensures the Charity is accountable to fundraisers, donors and the Charity Commission. 

There will be sufficient free reserves held (approaching £100,000 per mass participation event) to ensure the sustainability of the Charity and its trading subsidiaries, which are presently the Appeals main source of funds, both through direct income, such as annual profits, and indirect income including donations, fundraising and event places. 

This policy will be reviewed in the 2023 calendar year, in line with future planned growth. 

These funds are held in long-term deposit accounts, with interest payable to the Appeal. They are also held in an investment porfolio which the charity has, with professional advice, established, to generate a further, more substantial, income stream. To further mitigate any risk from Run for All events to the Charity, insurance policies have been taken out against event cancellations. 

## **c. Principal funding** 

The Appeal's principal sources of income are fundraising, grants, investment income and income from its subsidiary companies by way of Gift Aid donations when relevant. 

## **d. Financial position** 

The total funds held by the Group at 31 December 2022 were £1,592,227 compared to 2021 funds which were £1,601,659. All funds at the 31 December 2022 were unrestricted. The free reserves of the charitable company were £1,934,063. 

No funding has been committed to the M2 (formerly Mini Mermaids/Young Tritons) project after 2022 but Trustees fully expect this to continue in the future. 

A further £10,000 per year is committed to the University of Nottingham for the continuation of the breast cancer blood test research for 2023. 

Page 6 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## TRUSTEES' REPORT (CONTINUED) 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **e. Principal risks and uncertainties** 

The trustees monitor all major risks and potential risks on an ongoing basis. In 2009 it was decided that due to the expanding run series, trading companies would be established to protect charity funds, and this continues. All major risks are reviewed annually and as they arise. 

## **f. Subsidiary companies** 

The Appeal continues to benefit from from its subsidiary companies, Run For All Limited, Ramathon Limited, Marathon Yorkshire Limited and Vitality Events Limited. 

The companies stage mass participation events at which entrants are encouraged to raise funds for a favourite cause. The Jane Tomlinson Appeal is one of the charities promoted, but entrants are permitted to raise sponsorship for any cause of their choice. 

## _**Structure, governance and management**_ 

## **a. Constitution** 

Jane Tomlinson Appeal is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association. 

## **b. Methods of appointment or election of Trustees** 

The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association. 

The Board of Trustees are responsible for the overall governance of the Charity. Trustees are either elected or co-opted and the total number of Trustees may not be fewer than three. A co-opted member may retain office only until the next Annual General Meeting (AGM) and shall then be eligible for re-election. 

In accordance with Article 3.5 of the Articles of Association, one third of the number of Trustees must retire at each AGM. At the December 2022 meeting Robert Shaw stood down and was re-elected. 

Page 7 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

TRUSTEES' REPORT (CONTINUED) 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **Structure, governance and management (continued)** 

## **c. Policies adopted for the induction and training of Trustees** 

Trustees are appointed in line with Charity Commission guidance and the charity’s constitution. New trustees are given the opportunity to meet with the charity manager and existing trustees ahead of formal appointment. They are asked to attend at least one meeting to gain a better understanding of the charity and their responsibilities as a trustee as set out in the constitution. 

All new trustees are referred to Charity Commission guidance (CC3/CC20/The essential Trustee). All trustees give their time voluntarily and receive no benefits from the charity. 

## **d. Related party relationships** 

The Trustees oversee all wholly owned subsidiary trading companies. These are: 

•Run for All Limited 

•Marathon Yorkshire Limited, which was established during 2012. Its primary purpose is to organise the Yorkshire Marathon whose inaugural race was on 20th October 2013. The Yorkshire 10 Mile and the Yorkshire Marathon Relay were also developed to run alongside the marathon and remain regular features of the event 

•Ramathon Limited, the owner of the Ramathon Half Marathon in Derby, was purchased in December 2017 and the half marathon taken into the Run For All series umbrella. The new Derby Half Marathon and Derby Family Fun Run first took place in June 2018 and remain part of the overall 'Run For All' stable of events. 

•Vitality Events Limited was formed as a holding company to facilitate the purchase of Ramathon Ltd 

Page 8 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

TRUSTEES' REPORT (CONTINUED) _FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **Structure, governance and management (continued)** 

During 2022 and for 2023 the following events were staged / plan to be staged: 

**Event Date - 2022 Event Date - 2023** Sheffield Half Marathon 27th March Leicester 10K 29th January GEAR 10K 1st May Sheffield Half Marathon 26th March Leeds Half Marathon 8th May Lincoln 10K 16th April Nottingham 10K 22nd May Lincoln Mini and Junior 16th April Hull Half Marathon 12th June GEAR 10K 30th April Hull 10K 12th June Mini GEAR 30th April Ramathon 19th June Leeds Half Marathon 14th May Ram 5 Mile 19th June Leeds Marathon 14th May Leeds 10K 3rd July Ramathon 4th June Burnley 10K 17th July Ram 5 Mile 4th June York 10K 7th August Hull 10K 11th June Yorkshire Dales Festival 21st August Hull Half Marathon 11th June Middlesbrough 10K 4th September Leeds 10K 18th June Ipswich Half Marathon 11th September Leeds Mini and Junior 18th June Bury 10 Mile 18th September Ali Brownlee 30th June Bury 10K 18th September Middlesbrough 2K 30th June Sheffield 10K 25th September York 10K 6th August Yorkshire 10 Mile 16th October York Mini and Junior 6th August Yorkshire Marathon 16th October Middlesbrough 10K 3rd September Middlesbrough 3K 3rd September Ipswich Half Marathon 17th September Sheffield 10K 24th September Sheffield Mini and Junior 24th September Bury 10K 1st October Bury 10 Mile 1st October Bury Mini and Junior 1st October Yorkshire Marathon 15th October Yorkshire 10 Mile 15th October 

All subsidiary companies are overseen by the board of Directors who run the companies independently to the charity, with regular reports being given to the trustees via the company CEO, as well as trustees Robert Shaw and Stephen Whiteside, who also sit on the Board of Directors for some of the subsidiary companies. 

## **e. Financial risk management** 

The Trustees have assessed the major risks to which the Group and the Company are exposed, in particular those related to the operations and finances of the Group and the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. 

Page 9 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

TRUSTEES' REPORT (CONTINUED) 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **Structure, governance and management (continued)** 

## **f. Standards and compliance** 

The Appeal strives for the highest standards and values its supporters enormously. We continually monitor developments in charity regulation and are a member of the Fundraising Regulator. 

The Appeal collects and processes data in accordance with the General Data Protection Act 2018. The Appeal has opted to take the 'Consent' approach, ensuring it has explicit agreement from supporters to contact them and for what purpose. 

The Appeal has a clear Privacy Policy and marketing preferences can be updated at any time. The new website is fully compliant with GDPR legislation and rules around cookie policies. The website was designed with accessibility in mind. 

## **Plans for future periods** 

2022 marked the 20th anniversary of the establishment of the Jane Tomlinson Appeal  and it is hoped this will be a great launchpad to promote the Appeal going forward to: 

Increase the profile of the Appeal and the four pillars. Raise Funds. 

Reconnect with Donors and Sponsors following the Covid pandemic. 

## **Members' liability** 

The Members of the Company guarantee to contribute an amount not exceeding £1 to the assets of the Company in the event of winding up. 

Page 10 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## TRUSTEES' REPORT (CONTINUED) 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **Statement of Trustees' responsibilities** 

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the Company and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles of the Charities SORP (FRS 102); 

- make judgments and accounting estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business. 

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **Disclosure of information to auditors** 

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that: 

- so far as that Trustee is aware, there is no relevant audit information of which the charitable group's auditors are unaware, and 

- that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable group's auditors are aware of that information. 

## **Auditors** 

The auditors, BHP LLP, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees. 

Approved by order of the members of the board of Trustees and signed on their behalf by: 

Stephen Whiteside 

Stephen Whiteside (Sep 27, 2023 07:23 GMT+1) 

## **S Whiteside** 

Chair Date: Sep 27, 2023 

Page 11 



**(A company limited by guarantee)** 

## **JANE TOMLINSON APPEAL** 

## INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JANE TOMLINSON APPEAL 

## **Opinion** 

We have audited the financial statements of Jane Tomlinson Appeal (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 31 December 2022 which comprise the consolidated statement of financial activities, the consolidated balance sheet, the company balance sheet, the consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the Group's and of the parent charitable company's affairs as at 31 December 2022 and of the Group's incoming resources and application of resources, including its income and expenditure for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006 and Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. 

Page 12 



**(A company limited by guarantee)** 

## **JANE TOMLINSON APPEAL** 

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JANE TOMLINSON APPEAL (CONTINUED) 

## **Other information** 

The other information comprises the information included in the annual report other than the financial statements and our auditors' report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Opinion on other matters prescribed by the Companies Act 2006** 

In our opinion, based on the work undertaken in the course of the audit: 

- the information given in the Trustees' report for the financial year for which the financial statements are prepared 

- is consistent with the financial statements. 

- the Trustees' report has been prepared in accordance with the applicable legal requirements. 

## **Matters on which we are required to report by exception** 

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report. 

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion: 

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of Trustees' remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the Trustees were not entitled to prepare the financial statements in 

- accordance with the small companies regime and take advantage of the small companies' exemptions in preparing 

- the Trustees' report and from the requirement to prepare a Strategic report. 

Page 13 



**(A company limited by guarantee)** 

## **JANE TOMLINSON APPEAL** 

## INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JANE TOMLINSON APPEAL (CONTINUED) 

## **Responsibilities of trustees** 

As explained more fully in the trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so. 

## **Auditors' responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. 

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

We gained an understanding of the legal and regulatory framework applicable to the group and the sector in which it operates and considered the risk of acts by the group that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. 

We focussed on laws and regulations, relevant to the group, which could give rise to a material misstatement in the financial statements. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management, review of group minutes and legal expenses. There are inherent limitations in the audit procedures described and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. 

As part of our audit, we addressed the risk of management override of internal controls, including testing of journals and review of nominal ledger. We evaluated whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors' report. 

Page 14 



**(A company limited by guarantee)** 

## **JANE TOMLINSON APPEAL** 

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JANE TOMLINSON APPEAL (CONTINUED) 

## **Other matters which we are required to address** 

The prior period financial statements were not subject to an audit. 

## **Use of our report** 

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed. 


## **Lesley Kendrew (Senior Statutory Auditor)** 

for and on behalf of 

## **BHP LLP** 

New Chartford House Centurion Way Cleckheaton BD19 3QB 

Date: Sep 27, 2023 

BHP LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006. 

Page 15 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

|**Note**<br>**Income from:**<br>Donations and legacies<br>3<br>Other trading activities<br>4<br>Investments<br>5<br>Other income<br>6<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>7<br>Charitable activities<br>9<br>**Total expenditure**<br>**Net (expenditure)/income before net losses on**<br>**investments**<br>Net losses on investments<br>**Net (expenditure)/income before taxation**<br>Taxation<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>Net movement in funds<br>**Total funds carried forward**|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>**55,557**<br>**2,247,983**<br>**26,651**<br>**-**<br>**2,330,191**<br>**2,409,074**<br>**136,267**<br>**2,545,341**<br>**(215,150)**<br>**(130,491)**<br>**(345,641)**<br>**3,800**<br>**(341,841)**<br>**1,934,068**<br>**(341,841)**<br>**1,592,227**|**Total**<br>**funds**<br>**2022**<br>**£**<br>**55,557**<br>**2,247,983**<br>**26,651**<br>**-**<br>**2,330,191**<br>**2,409,074**<br>**136,267**<br>**2,545,341**<br>**(215,150)**<br>**(130,491)**<br>**(345,641)**<br>**3,800**<br>**(341,841)**<br>**1,934,068**<br>**(341,841)**<br>**1,592,227**|Total<br>funds<br>2021<br>£<br>39,625<br>2,269,558<br>5,289<br>20,810|
|---|---|---|---|
||||2,335,282|
||||1,728,056<br>89,187|
||||1,817,243|
||||518,039<br>-|
||||518,039<br>-|
||||518,039|
||||1,416,029<br>518,039|
||||1,934,068|



The Consolidated statement of financial activities includes all gains and losses recognised in the year. 

The notes on pages 22 to 45 form part of these financial statements. 

Page 16 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

REGISTERED NUMBER: 05789921 

## CONSOLIDATED BALANCE SHEET 

_AS AT 31 DECEMBER 2022_ 

|**Note**<br>**Fixed assets**<br>Intangible assets<br>14<br>Tangible assets<br>15<br>Investments<br>16<br>**Current assets**<br>Debtors<br>17<br>Cash at bank and in hand<br>Creditors: amounts falling due within one year<br>18<br>**Net current assets**<br>**Total assets less current liabilities**<br>Creditors: amounts falling due after more than<br>one year<br>19<br>Provisions for liabilities<br>**Total net assets**<br>**Charity funds**<br>Unrestricted funds<br>21<br>**Total funds**|**74,027**<br>**1,488,535**<br>**1,562,562**<br>**(1,072,663)**|**2022**<br>**£**<br>**33,686**<br>**218,665**<br>**881,377**<br>**1,133,728**<br>**489,899**<br>**1,623,627**<br>**(30,000)**<br>**(1,400)**<br>**1,592,227**<br>**1,592,227**<br>**1,592,227**|60,791<br>1,168,998<br>1,229,789<br>(608,551)|2021<br>£<br>165,957<br>223,770<br>1,000,000<br>1,389,727<br>621,238<br>2,010,965<br>(71,697)<br>(5,200)<br>1,934,068<br>1,934,068<br>1,934,068|
|---|---|---|---|---|



Page 17 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

REGISTERED NUMBER: 05789921 

## CONSOLIDATED BALANCE SHEET (CONTINUED) 

_AS AT 31 DECEMBER 2022_ 

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. 

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. 

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: 

## Stephen Whiteside 

Stephen Whiteside (Sep 27, 2023 07:23 GMT+1) 

## **Stephen Whiteside** 

Chair Date: Sep 27, 2023 

The notes on pages 22 to 45 form part of these financial statements. 

Page 18 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

REGISTERED NUMBER: 05789921 

## COMPANY BALANCE SHEET 

_AS AT 31 DECEMBER 2022_ 

|**Note**<br>**Fixed assets**<br>Intangible assets<br>14<br>Tangible assets<br>15<br>Investments<br>16<br>**Current assets**<br>Debtors<br>17<br>Cash at bank and in hand<br>Creditors: amounts falling due within one year<br>18<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Total net assets**<br>**Charity funds**<br>Restricted funds<br>21<br>Unrestricted funds<br>21<br>**Total funds**|**19,812**<br>**723,353**<br>**743,165**<br>**(22,883)**|**2022**<br>**£**<br>**-**<br>**214,914**<br>**881,380**<br>**1,096,294**<br>**720,282**<br>**1,816,576**<br>**1,816,576**<br>**-**<br>**1,816,576**<br>**1,816,576**|20,601<br>735,093<br>755,694<br>(15,500)|2021<br>£<br>1,258<br>219,602<br>1,000,003|
|---|---|---|---|---|
|||||1,220,863<br>740,194|
|||||1,961,057|
||||||
|||||1,961,057|
|||||-<br>1,961,057|
||||||
|||||1,961,057|



The Company's net movement in funds for the year was £(144,481) (2021 - £(23,462)). 

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. 

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. 

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: 

Page 19 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

REGISTERED NUMBER: 05789921 

## COMPANY BALANCE SHEET (CONTINUED) 

_AS AT 31 DECEMBER 2022_ 

Stephen Whiteside Stephen Whiteside (Sep 27, 2023 07:23 GMT+1) 

## **Stephen Whiteside** 

Chair Date: Sep 27, 2023 

The notes on pages 22 to 45 form part of these financial statements. 

Page 20 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## CONSOLIDATED STATEMENT OF CASH FLOWS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

|**Cash flows from operating activities**<br>Net cash used in operating activities<br>**Cash flows from investing activities**<br>Interest received<br>**Net cash provided by investing activities**<br>**Cash flows from financing activities**<br>Interest paid<br>**Net cash used in financing activities**<br>**Change in cash and cash equivalents in the year**<br>Cash and cash equivalents at the beginning of the year<br>**Cash and cash equivalents at the end of the year**|**2022**<br>**£**<br>**316,980**<br>**3,924**<br>**3,924**<br>**(1,367)**<br>**(1,367)**<br>**319,537**<br>**1,168,998**<br>**1,488,535**|2021<br>£<br>(101,186)<br>-<br>**-**<br>(7,565)<br>**(7,565)**<br>**(108,751)**<br>1,277,749<br>1,168,998|
|---|---|---|



The notes on pages 22 to 45 form part of these financial statements 

Page 21 



**(A company limited by guarantee)** 

## **JANE TOMLINSON APPEAL** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **1. General information** 

The charity is a charitable company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. 

The address of its registered office is Unit 5, Madison Court, George Mann Road, Leeds, West Yorkshire, LS10 1DX. 

## **2. Accounting policies** 

## _**2.1 Basis of preparation of financial statements**_ 

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

Jane Tomlinson Appeal meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 

The functional and presentation currency is pounds sterling, the financial statements are rounded to the nearest £. 

The consolidated statement of financial activities (SOFA) and consolidated balance sheet consolidate the financial statements of the Company and its subsidiary undertakings. The results of the subsidiaries are consolidated on a line by line basis. 

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own statement of financial activities in these financial statements. 

## _**2.2 Going concern**_ 

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. 

## _**2.3 Income**_ 

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. 

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, can be reliably measured. 

Page 22 



**(A company limited by guarantee)** 

## **JANE TOMLINSON APPEAL** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **2. Accounting policies (continued)** 

## _**2.3 Income (continued)**_ 

Grants are included in the consolidated statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. 

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. 

Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the 's accounting policies. 

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the  which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. 

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. Income earned on bank accounts is included upon notification of the interest paid or payable by the bank. 

## _**2.4 Expenditure**_ 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. 

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs. 

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure. 

All expenditure is inclusive of irrecoverable VAT. 

Page 23 



**(A company limited by guarantee)** 

## **JANE TOMLINSON APPEAL** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **2. Accounting policies (continued)** 

## _**2.5 Taxation**_ 

The Company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

## _**2.6 Intangible assets and amortisation**_ 

Intangible assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. 

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life. 

Amortisation is provided on the following bases: 

|Website costs|- 33.3 % On cost|
|---|---|
|Goodwill|- 12.5 % On cost|



## _**2.7 Tangible fixed assets and depreciation**_ 

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. 

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. 

Page 24 



**(A company limited by guarantee)** 

## **JANE TOMLINSON APPEAL** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **2. Accounting policies (continued)** 

## _**2.7 Tangible fixed assets and depreciation (continued)**_ 

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, . 

Depreciation is provided on the following basis: 

|Land and Buildings|-|2% on cost|
|---|---|---|
|Leasehold Improvements|-|10% on cost|
|Computer equipment|-|35% on cost|
|Office equipment|-|25% on cost|
|Fixtures and fittings|-|10% reducing balance|



The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. 

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the consolidated statement of financial activities. 

## _**2.8 Investments**_ 

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the consolidated statement of financial activities. 

Investments in subsidiaries are valued at cost less provision for impairment. 

## _**2.9 Debtors**_ 

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## _**2.10 Cash at bank and in hand**_ 

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## _**2.11 Liabilities**_ 

Liabilities and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. 

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. 

Page 25 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **2. Accounting policies (continued)** 

## _**2.12 Financial instruments**_ 

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 

## _**2.13 Operating leases**_ 

Rentals paid under operating leases are charged to the consolidated statement of financial activities on a straight line basis over the lease term. 

## _**2.14 Fund accounting**_ 

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes. 

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 

Investment income, gains and losses are allocated to the appropriate fund. 

Page 26 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **3. Income from donations and legacies** 

|Donations<br>Total 2021|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>55,557<br>39,625|**Total**<br>**funds**<br>**2022**<br>**£**<br>**55,557**<br>39,625|Total<br>funds<br>2021<br>£<br>39,625|
|---|---|---|---|
|||||



## **4. Income from other trading activities** 

**Income from non charitable trading activities** 

|Sales<br>Other income<br>Total 2021|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>2,228,940<br>19,043<br>2,247,983<br>2,269,558|**Total**<br>**funds**<br>**2022**<br>**£**<br>**2,228,940**<br>**19,043**<br>**2,247,983**<br>2,269,558|Total<br>funds<br>2021<br>£<br>2,252,341<br>17,217|
|---|---|---|---|
||||2,269,558|
|||||



Page 27 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **5. Investment income** 

|Investment income<br>Interest receivable<br>**_Total 2022_**<br>Total 2021<br>**Other income**<br>Other income<br>Total 2021|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>22,727<br>3,924<br>26,651<br>5,289<br>**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>-<br>20,810|**Total**<br>**funds**<br>**2022**<br>**£**<br>**22,727**<br>**3,924**<br>**26,651**<br>5,289<br>**Total**<br>**funds**<br>**2022**<br>**£**<br>**-**<br>20,810|Total<br>funds<br>2021<br>£<br>5,289<br>-|
|---|---|---|---|
||||5,289|
||||Total<br>funds<br>2021<br>£<br>20,810|
|||||



## **6. Other income** 

Page 28 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **7. Expenditure on raising funds** 

## _**Other trading expenses**_ 

|Cost of sales<br>Administration expenses<br>Interest payable<br>Administration staff costs<br>Administration depreciation<br>Total 2021|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>401,067<br>1,263,193<br>1,367<br>743,030<br>417<br>2,409,074<br>1,728,056|**Total**<br>**funds**<br>**2022**<br>**£**<br>**401,067**<br>**1,263,193**<br>**1,367**<br>**743,030**<br>**417**<br>**2,409,074**<br>1,728,056|Total<br>funds<br>2021<br>£<br>443,190<br>841,431<br>7,565<br>435,407<br>463|
|---|---|---|---|
||||1,728,056|
|||||



## **8. Analysis of grants** 

|Grants<br>Total 2021|**Grants to**<br>**Institutions**<br>**2022**<br>**£**<br>45,792<br>46,859|**Total**<br>**funds**<br>**2022**<br>**£**<br>**45,792**<br>46,859|Total<br>funds<br>2021<br>£<br>46,859|
|---|---|---|---|
|||||



Page 29 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **8. Analysis of grants (continued)** 

The Group has made the following material grants during the year: 

|**_Name of institution_**<br>M2 and Young Tritons UK CIC<br>OWLS support days<br>University of Nottingham|**2022**<br>**£**<br>**-**<br>**25,792**<br>**20,000**<br>**45,792**<br>**45,792**|2021<br>£<br>10,000<br>26,859<br>10,000|
|---|---|---|
|||46,859|
||||
|||46,859|



## **9. Analysis of expenditure on charitable activities** 

## _**Summary by fund type**_ 

|Charitable activities<br>Total 2021|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>136,267<br>89,186|**Total**<br>**2022**<br>**£**<br>**136,267**<br>89,186|Total<br>2021<br>£<br>89,186|
|---|---|---|---|
|||||



## **10. Analysis of expenditure by activities** 

|Charitable activities<br>Total 2021|**Grant funding**<br>**of activities**<br>**2022**<br>**£**<br>45,792<br>46,859|**Support costs**<br>**2022**<br>**£**<br>90,475<br>42,327|**Total**<br>**funds**<br>**2022**<br>**£**<br>**136,267**<br>89,186|Total<br>funds<br>2021<br>£<br>89,186|
|---|---|---|---|---|
||||||



Page 30 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **10. Analysis of expenditure by activities (continued)** 

## **Analysis of support costs** 

|Office costs<br>Depreciation<br>Sundry costs<br>Computer running costs<br>Membership costs<br>Bank charges<br>Insurance costs<br>Launch costs - MakeIt20<br>Legal fees<br>Governance costs<br>**_Total 2022_**<br>Total 2021|**Activities**<br>**2022**<br>**£**<br>11,712<br>5,946<br>242<br>2,357<br>931<br>188<br>323<br>39,417<br>5,799<br>23,560<br>90,475<br>42,327|**Total**<br>**funds**<br>**2022**<br>**£**<br>**11,712**<br>**5,946**<br>**242**<br>**2,357**<br>**931**<br>**188**<br>**323**<br>**39,417**<br>**5,799**<br>**23,560**<br>**90,475**<br>42,327|Total<br>funds<br>2021<br>£<br>10,462<br>15,852<br>604<br>4,752<br>1,048<br>185<br>475<br>-<br>-<br>8,949|
|---|---|---|---|
||||42,327|
|||||



## **11. Auditors' remuneration** 

The auditors' remuneration amounts to an auditor fee of £9,600. 

Additional fees for non-audit services were also paid to the auditor in the period for accounting services. The value of these services was £10,320. 

Page 31 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **12. Staff costs** 

|**Group**<br>**2022**<br>**£**<br>Wages and salaries<br>**670,702**<br>Social security costs<br>**54,202**<br>Contribution to defined contribution pension schemes<br>**18,126**<br>**743,030**<br>The average number of persons employed by the Company during the year was as follows:<br>**Group**<br>**2022**<br>**No.**<br>Employees<br>**20**|Group<br>2021<br>£<br>397,905<br>26,396<br>11,106|
|---|---|
|||
||435,407|
||Group<br>2021<br>No.<br>20|



No employee received remuneration amounting to more than £60,000 in either year. 

The total employee benefits of the key management personnel of the group were £152,617 (2021 - £134,913). 

## **13. Trustees' remuneration and expenses** 

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL). 

During the year ended 31 December 2022, no Trustee expenses have been incurred (2021 - £NIL). 

Page 32 



**(A company limited by guarantee)** 

## **JANE TOMLINSON APPEAL** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **14. Intangible assets** 

## _**Group**_ 

|**_Cost_**<br>At 1 January 2022<br>At 31 December 2022<br>**_Amortisation_**<br>At 1 January 2022<br>Charge for the year<br>At 31 December 2022<br>**_Net book value_**<br>At 31 December 2022<br>At 31 December 2021|**Development**<br>**£**<br>**33,264**<br>**33,264**<br>**20,328**<br>**11,088**<br>**31,416**<br>**1,848**<br>12,936|**Website Costs**<br>**£**<br>**33,525**<br>**33,525**<br>**32,267**<br>**1,258**<br>**33,525**<br>**-**<br>1,258|**Goodwill**<br>**£**<br>**273,815**<br>**273,815**<br>**122,051**<br>**119,926**<br>**241,977**<br>**31,838**<br>151,764|**Total**<br>**£**<br>**340,604**|
|---|---|---|---|---|
|||||**340,604**|
|||||**174,646**<br>**132,272**|
|||||**306,918**|
|||||**33,686**|
|||||165,958|



Page 33 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

|**14.**<br>**Intangible assets (continued)**<br>**_Company_**<br>**_Cost_**<br>At 1 January 2022<br>At 31 December 2022<br>**_Amortisation_**<br>At 1 January 2022<br>Charge for the year<br>At 31 December 2022<br>**_Net book value_**<br>At 31 December 2022<br>At 31 December 2021|**Website Costs**<br>**£**<br>**33,525**|
|---|---|
||**33,525**|
||**32,267**<br>**1,258**|
||**33,525**|
||**-**|
||1,258|



Page 34 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **15. Tangible fixed assets** 

## **Group** 

|**_Cost or valuation_**<br>At 1 January 2022<br>At 31 December 2022<br>**_Depreciation_**<br>At 1 January 2022<br>Charge for the year<br>At 31 December 2022<br>**_Net book value_**<br>At 31 December 2022<br>At 31 December 2021|**Land and**<br>**buildings**<br>**£**<br>**252,418**<br>**252,418**<br>**32,816**<br>**4,688**<br>**37,504**<br>**214,914**<br>219,602|**Plant and**<br>**machinery**<br>**£**<br>**16,940**<br>**16,940**<br>**16,940**<br>**-**<br>**16,940**<br>**-**<br>-|**Fixtures and**<br>**fittings**<br>**£**<br>**26,185**<br>**26,185**<br>**22,017**<br>**417**<br>**22,434**<br>**3,751**<br>4,168|**Total**<br>**£**<br>**295,543**|
|---|---|---|---|---|
|||||**295,543**|
|||||**71,773**<br>**5,105**|
|||||**76,878**|
|||||**218,665**|
|||||223,770|



Page 35 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **15. Tangible fixed assets (continued)** 

## **Company** 

|**_Cost or valuation_**<br>At 1 January 2022<br>At 31 December 2022<br>**_Depreciation_**<br>At 1 January 2022<br>Charge for the year<br>At 31 December 2022<br>**_Net book value_**<br>At 31 December 2022<br>At 31 December 2021|**Land and**<br>**buildings**<br>**£**<br>**252,418**<br>**252,418**<br>**32,816**<br>**4,688**<br>**37,504**<br>**214,914**<br>219,602|**Fixtures and**<br>**fittings**<br>**£**<br>**16,398**<br>**16,398**<br>**16,398**<br>**-**<br>**16,398**<br>**-**<br>-|**Total**<br>**£**<br>**268,816**|
|---|---|---|---|
||||**268,816**|
||||**49,214**<br>**4,688**|
||||**53,902**|
||||**214,914**|
||||219,602|



Page 36 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **16. Fixed asset investments** 

|**_Group_**<br>**_Cost or valuation_**<br>At 1 January 2022<br>Additions<br>Disposals<br>Realised loss on disposal<br>Unrealised loss on disposal<br>At 31 December 2022<br>**_Net book value_**<br>At 31 December 2022<br>At 31 December 2021|**Listed**<br>**investments**<br>**£**<br>**1,000,000**<br>**740,687**<br>**(771,503)**<br>**(4,792)**<br>**(83,015)**<br>**881,377**<br>**881,377**<br>1,000,000|
|---|---|



Page 37 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **16. Fixed asset investments (continued)** 

|**_Company_**<br>**_Cost or valuation_**<br>At 1 January 2022<br>Additions<br>Disposals<br>Realised loss on disposal<br>Unrealised loss on disposal<br>At 31 December 2022<br>**_Net book value_**<br>At 31 December 2022<br>At 31 December 2021|**Investments in**<br>**subsidiary**<br>**companies**<br>**£**<br>**3**<br>**-**<br>**-**<br>**-**<br>**-**<br>**3**<br>**3**<br>3|**Listed**<br>**investments**<br>**£**<br>**1,000,000**<br>**740,687**<br>**(771,503)**<br>**(4,792)**<br>**(83,015)**<br>**881,377**<br>**881,377**<br>1,000,000|**Total**<br>**£**<br>**1,000,003**<br>**740,687**<br>**(771,503)**<br>**(4,792)**<br>**(83,015)**<br>**881,380**<br>**881,380**<br>1,000,003|
|---|---|---|---|



No investment accounts for more than five percent of the total market value of investments held by the charitable company. 

Page 38 



**(A company limited by guarantee)** 

## **JANE TOMLINSON APPEAL** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **Principal subsidiaries** 

The following were subsidiary undertakings of the Company: 

|**Names**||**Company**|**Registered office or principal place**|**Principal activity**|
|---|---|---|---|---|
|||**number**|**of business**||
|Run For All Limited||05701790|England & Wales|Fundraising & ev|
|||||management|
|Marathon Yorkshire Limited||08295830|England & Wales|Fundraising & ev|
|||||management|
|Vitality Events Ltd||11022622|England & Wales|Holding company|
|Ramathon Ltd||09714327|England & Wales|Fundraising & ev|
|||||management|
|**Class of**|**Holding**||||
|**shares**|||||
|Ordinary|100%||||
|Ordinary|100%||||
|Ordinary|100%||||
|Ordinary|100%||||



Fundraising & event management Fundraising & event management Holding company Fundraising & event management 

The financial results of the subsidiaries for the year were: 

|**Names**|**Income**|**Expenditure**|**Profit/(Loss)/**|**Net assets**|
|---|---|---|---|---|
||**£**|**£**|**Surplus/**|**£**|
||||**(Deficit) for the**||
||||**year**||
||||**£**||
|Run For All Limited|**1,666,513**|**1,812,993**|**(146,480)**|**(57,798)**|
|Marathon Yorkshire Limited|**494,087**|**420,546**|**73,541**|**72,106**|
|Vitality Events Ltd|**-**|**48,563**|**(48,563)**|**(93,811)**|
|Ramathon Ltd|**95,107**|**122,424**|**(27,317)**|**(31,712)**|



Any taxable profits generated by the subsidiaries are donated to the Jane Tomlinson Appeal under gift aid. 

Page 39 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **17. Debtors** 

|Trade debtors<br>Amounts owed by group undertakings<br>Other debtors<br>Prepayments and accrued income|**Group**<br>**2022**<br>**£**<br>**20,443**<br>**-**<br>**1,482**<br>**52,102**<br>**74,027**|Group<br>2021<br>£<br>40,762<br>-<br>1,482<br>18,547<br>60,791|**Company**<br>**2022**<br>**£**<br>**392**<br>**19,420**<br>**-**<br>**-**<br>**19,812**|Company<br>2021<br>£<br>1,181<br>19,420<br>-<br>-|
|---|---|---|---|---|
||||||
|||||20,601|



## **18. Creditors: Amounts falling due within one year** 

|Trade creditors<br>Other creditors<br>Accruals and deferred income|**Group**<br>**2022**<br>**£**<br>**34,326**<br>**17,137**<br>**1,021,200**<br>**1,072,663**|Group<br>2021<br>£<br>53,699<br>45,387<br>509,465<br>608,551|**Company**<br>**2022**<br>**£**<br>**-**<br>**-**<br>**22,883**<br>**22,883**|Company<br>2021<br>£<br>-<br>-<br>15,500|
|---|---|---|---|---|
||||||
|||||15,500|



Page 40 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **19. Creditors: Amounts falling due after more than one year** 

||**Group**|Group|
|---|---|---|
||**2022**|2021|
||**£**|£|
|Other creditors|**30,000**|71,697|



## **20. Accruals and deferred income** 

|Deferred income at 1 January 2022<br>Resources deferred during the year<br>Amounts released from previous periods<br>**_Deferred income at 31 December 2022_**|**Group**<br>**2022**<br>**£**<br>**482,394**<br>**981,395**<br>**(482,394)**<br>**981,395**|Group<br>2021<br>£<br>1,021,470<br>482,394<br>(1,021,470)|
|---|---|---|
||||
|||482,394|



Page 41 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **21. Statement of funds** 

|**Statement of funds**||||||
|---|---|---|---|---|---|
|**Statement of funds - current year**<br>**_Unrestricted funds_**<br>General Funds - all funds<br>**Statement of funds - prior year**<br>**_Unrestricted funds_**<br>General Funds - all funds|**Balance at 1**<br>**January 2022**<br>**£**<br>**1,934,068**|**Income**<br>**£**<br>**2,330,191**<br>Balance at<br>1 January<br>2021<br>£<br>1,416,029|**Expenditure**<br>**£**<br>**(2,541,541)**<br>Income<br>£<br>2,335,282|**Gains/**<br>**(Losses)**<br>**£**<br>**(130,491)**<br>Expenditure<br>£<br>(1,817,243)|**Balance at 31**<br>**December 2022**<br>**£**<br>**1,592,227**|
||||||Balance at<br>31 December<br>2021<br>£<br>1,934,068|



Page 42 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **22. Summary of funds** 

## **Summary of funds - current year** 

|General funds<br>**Summary of funds - prior year**<br>General funds|**Balance at 1**<br>**January 2022**<br>**£**<br>**1,934,068**|**Income**<br>**£**<br>**2,330,191**<br>Balance at<br>1 January<br>2021<br>£<br>1,416,029|**Expenditure**<br>**£**<br>**(2,541,541)**<br>Income<br>£<br>2,335,282|**Gains/**<br>**(Losses)**<br>**£**<br>**(130,491)**<br>Expenditure<br>£<br>(1,817,243)|**Balance at 31**<br>**December 2022**<br>**£**<br>**1,592,227**|
|---|---|---|---|---|---|
||||||Balance at<br>31 December<br>2021<br>£<br>1,934,068|



## **23. Analysis of net assets between funds** 

## **Analysis of net assets between funds - current year** 

|Tangible fixed assets<br>Intangible fixed assets<br>Fixed asset investments<br>Debtors due after more than one year<br>Current assets<br>Creditors due within one year<br>Creditors due in more than one year<br>Provisions for liabilities and charges<br>**_Total_**|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>218,665<br>33,685<br>881,377<br>59,006<br>1,503,556<br>(1,072,663)<br>(30,000)<br>(1,400)<br>1,592,226|**Total**<br>**funds**<br>**2022**<br>**£**<br>**218,665**<br>**33,685**<br>**881,377**<br>**59,006**<br>**1,503,556**<br>**(1,072,663)**<br>**(30,000)**<br>**(1,400)**|
|---|---|---|
|||**1,592,226**|



Page 43 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **23. Analysis of net assets between funds (continued)** 

## **Analysis of net assets between funds - prior year** 

|Tangible fixed assets<br>Intangible fixed assets<br>Fixed asset investments<br>Current assets<br>Creditors due within one year<br>Creditors due in more than one year<br>Provisions for liabilities and charges<br>**_Total_**|Unrestricted<br>funds<br>2021<br>£<br>223,770<br>165,958<br>1,000,000<br>1,229,789<br>(608,551)<br>(71,697)<br>(5,200)<br>1,934,069|Total<br>funds<br>2021<br>£<br>223,770<br>165,958<br>1,000,000<br>1,229,789<br>(608,551)<br>(71,697)<br>(5,200)<br>1,934,069|
|---|---|---|



## **24. Reconciliation of net movement in funds to net cash flow from operating activities** 

|Net income/expenditure for the year (as per Statement of Financial Activities)<br>**_Adjustments for:_**<br>Depreciation charges<br>Amortisation charges<br>Losses on investments<br>Investment income<br>(Increase)/decrease in debtors<br>Increase/(decrease) in creditors<br>Interest received<br>Interest paid<br>**_Net cash provided by/(used in) operating activities_**|**Group**<br>**2022**<br>**£**<br>**(341,841)**<br>**5,105**<br>**132,272**<br>**130,491**<br>**(22,727)**<br>**(13,237)**<br>**429,474**<br>**(3,924)**<br>**1,367**<br>**316,980**|Group<br>2021<br>£<br>518,039<br>5,504<br>30,266<br>-<br>(5,289)<br>97,116<br>(754,387)<br>-<br>7,565<br>(101,186)|
|---|---|---|



Page 44 



## **JANE TOMLINSON APPEAL** 

## **(A company limited by guarantee)** 

## NOTES TO THE FINANCIAL STATEMENTS 

_FOR THE YEAR ENDED 31 DECEMBER 2022_ 

## **25. Analysis of cash and cash equivalents** 

|Cash in hand<br>**_Total cash and cash equivalents_**|**Group**<br>**2022**<br>**£**<br>**1,488,535**<br>**1,488,535**|Group<br>2021<br>£<br>1,168,998|
|---|---|---|
||||
|||1,168,998|



## **26. Analysis of changes in net debt** 

|Cash at bank and in hand|**At 1 January**<br>**2022**<br>**£**<br>**1,168,998**<br>**1,168,998**|**Cash flows**<br>**£**<br>**319,537**<br>**319,537**|**At 31**<br>**December**<br>**2022**<br>**£**<br>**1,488,535**|
|---|---|---|---|
||||**1,488,535**|



## **27. Pension commitments** 

The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund. £6,103 (2021 - £2,630) were payable to the fund at the balance sheet date and are included in creditors. 

## **28. Related party transactions** 

## **Run For All Limited** 

At the year end the amount owed by Run For All Limited, a subsidiary of the charitable company, was £19,420 (2021: £19,420). 

During the period Run For All Limited paid a distribution to Jane Tomlinson Appeal of £26,175 (2021: £nil) 

## **Marathon Yorkshire Limited** 

During the period Marathon Yorkshire Limited paid a distribution to Jane Tomlinson Appeal of £17,818 (2021: £nil) 

## **Creative Race Limited** 

During the period Jane Tomlinson Appeal incurred event costs amounting to £38,542 (2021: £nil) payable to Creative Race Limited, a company in which Robert Shaw was a director (resigned 14 September 2022). 

Page 45